中文摘要：

笔者利用2007—2015年上市公司的数据,采用迪博公司的内部控制指数,通过分析内部控制质量对审计质量、审计费用的影响来验证内部控制质量是否可为企业带来优势富集效应。研究发现：当企业的内部控制质量存在优势时,公司的盈余管理水平越低,被出具非标准审计意见的概率越低,审计质量越高,审计费用越少。笔者也采用分位数回归方法,通过进一步观察发现：随着分位水平的提高,内部控制质量对审计质量、审计收费的回归系数皆逐渐增大,说明当上市公司内部控制质量这一＂优势＂越突显,其放大到审计质量、审计费用的作用越明显,它会提高审计质量,降低审计费用。从而验证了在审计质量和审计费用的双重视角下,优势富集效应的存在。

英文摘要：

This paper discussed whether high internal control quality would generate ＂advantage concen- tration effects＂ through analysis about how the impact of internal control quality on audit quality and audit fees. By using the data of Chinese listing companies from 2007--2015, the study found that when the internal quality control had an edge, the lower the company＇s earnings management and the lower the probability to get a non-standard audit opinion from accounting firm. Moreover, the higher the audit quality, the lower the audit fees. In addition, with the method of quantile regression, we found that with points raising, the regression co- efficient of internal control quality to both audit quality and audit fees increased gradually, which proved that the more obvious the ＂advantage＂ on internal quality control, the more amplification on audit quality and audit fees would be. It will increase audit quality and decrease audit fees. The result showed the existence of the ad- vantage concentration effects from a dual perspective of audit quality and audit fees.